Return Information Notice - Code 11

We disallowed the contribution you requested. Unless you have
filed a timely return, we cannot allow a credit or refund after the later
of:

Four years from the original due date of the return;

Four years from the date you filed the return, if filed within the
extension period, or

One year from the date you overpaid your income taxes

Why did I receive this notice code?

In order to contribute to a certain fund you need to have an available
overpayment. Your overpayment is available only during the California
statute of limitation period. By law, the statute of limitations period
is the time during which you may file a claim for refund. If
that time has expired when you file a tax return, the credit for the
overpayment becomes unavailable.